1.audit 审计 z&.F YGq}
2.attestation 鉴证 Fe
ZGPxc~
3.credibility 可信赖程度 _U~~[I
4.audit of financial statements 财务报表审计 >
H]|R }h
5.agreed-upon procedures 执行商定程序 1#vi]CX
6.high levels of assurance 高水平保证 )u=a+T
7.compilation 编制 (^)(#CxO
8.reliability 可靠性 *i,A(f'e4X
9.relevance 相关性 p,mKg L6
3
10.professional skepticism 职业谨慎 <x:^w'V_b
11.objectivity 客观性 hx}X=7w
12. professional competence 专业胜任能力 R w!_j!
13.Senior/CPA-in-charge 项目经理 R)]+>M-.
14.audit engagement letter 业务约定书 mk3,ke8
15.recurring audit 连续审计 Qf@ha
16.the client 委托人 IG8I<+< o
17.change CPA 更换注册会计师 f(c#1AJE53
18.the existing CPA 现任注册会计师 42PA?^xPw
19.the successor CPA 后任注册会计师 [85tZr]
20.the preceding CPA前任注册会计师 ' u: J
"
21.issue the audit report 出具审计报告 _6\"U5*Y
22.expert 专家 |u ^~Z-.
23.the board of directors 董事会 lnrs4s Km
24.knowledge of the entity‘ s business 了解被审计单位情况 Y\9zjewc
25.assess material misstatement risks评估重大错报风险 >ti)m >
f
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j <d,
7
27.a general knowledge of —— 初步了解―――的情况 SA,+oq(
28.a more knowledge of—— 进一步了解的情况 1Zg v+.
29.the prior year‘s working papers 以前年度工作底稿 bxAHzOB(\
30.minutes of meeting 会议纪要 @F!oRm5
31.business risks 经营风险 BvpUcICJ
32.appropriateness 适当性 Rs "#gT
33.accounting estimate 会计估计 }^*m0`H
34.management representations 管理层声明 "'I |#dKoG
35.going concern assumption 持续经营假设 '.t{\
36.audit plan 审计计划 \|R\ pS}4
37.significant audit areas 重点审计领域 f2i9UZ$=e!
38.error 错误 cnU()pd
39.fraud舞弊 XlxM.;i0H
40.modified or additional procedures 修改或追加审计程序 >u?a#5R:m
41.misappropriation of assets 侵占资产 8 v<*xy
42.transactions without substance 虚假交易 hJ*#t<.<P;
43.unusual pressures 异常压力 n wO5<b;
44.the suspected noncompliance 涉嫌存在违法行为 .2* h!d)E
45.materialiy 重要性 ,o6,(jJU
46.exceed the materiality level 超过重要性水平 i dY
Xv)R
47.approach the materiality level 接近重要性水平 `_< O _
48.an acceptably low level 可接受水平 m/aA
q8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 cwI3
ANV
50.misstatements or omissions 错报或漏报 Ak,T{;rD
51.aggregate 总计 tx}=c5
52.subsequent events 期后事项 /k=k rAz.
53.adjust the financial statements 调整财务报表
y7.oy"
54.perform additional audit procedures 实施追加的审计程序 NV;T*I8O
55.audit risk 审计风险 d 5lD!
56.detection risk 检查风险 '17V7A/t
57.inappropriate audit opinion 不适当的审计意见 ~ {{@m]P
58.material misstatement 重大的错报 m~8
=?R+m
59.tolerable misstatement 可容忍错报 X "Q\MLy
60.the acceptable level of detection risk 可接受的检查风险
